Sunshine Natural Foods makes several types of organic products, including acai bowls. It anticipates the following nancial performance for its acai bowls during the scal year 2021. It believes inventory levels for acai bowls will be near zero at all times during the yeah Production and sales 100,000 bowls To_ta| Per Bowl Revenue $900,000 $9.00 Variable manufacturing cost $300,000 $3.00 Fixed manufacturing cost $,@ jam Gross Margin $400,000 $4.00 Variable selling & admin cost $80,000 $0.80 Fixed selling & admin cost $, $ Operating income $170,000 $1.70 Sunshine's management is considering outsourcing the production of acai bowls. It believes it will continue to sell 100,000 bowls regardless of the option it chooses. It has gathered to following information about outsources: - Kellogg's will sell the acai bowls to Sunshine for $3.50 per bowl. 0 Fixed manufacturing costs are primarily comprised of the mortgage payment on the production facility for all of Sunshine's products. 0 Management anticipates using the current manufacturing space of acai bowls for on- site storage of nished products, reducing xed SG&A expenses by $90,000. Ignore the information about the change in on-site storage costs of $90,000. Suppose Sunshine could use the current manufacturing space of acai bowls to produce energy bars. The production managers estimate the following about these bars: 0 Revenue: $280,000 0 Contribution margin: $210,000 0 Rental of new machine: $8,000 Compute the amount by which operating income would change if instead of making the acai bowls themselves, Sunshine outsources to Kellogg and uses the current oor space to make energy bars. 0 $12,000 increase 0 $202,000 increase 0 $272,000 increase O $152,000 increase